https://www.taxtmi.com/caselaws?id=119534 The Tribunal partly allowed the assessee's appeals, granting relief on several issues. It reversed the disallowance of commission expenses, excluded excise duty and sales tax from the total turnover for Section 80HHC but included conversion charges, and allowed the provision for warranty claims as a deductible expense. The Tribunal directed the Commissioner (Appeals) to consider revised claims under Sections 80HH and 80-I. Penalty proceedings under Section 271(1)(c) were dismissed as infructuous. The Tribunal upheld the treatment of debenture issue expenses and allowed certain entertainment expenses while maintaining the disallowance under Rule 6D. en-us Fri, 23 Mar 2007 00:00:00 +0530 Mon, 19 Feb 2024 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119534 The Tribunal partly allowed the assessee's appeals, granting relief on several issues. It reversed the disallowance of commission expenses, excluded excise duty and sales tax from the total turnover for Section 80HHC but included conversion charges, and allowed the provision for warranty claims as a deductible expense. The Tribunal directed the Commissioner (Appeals) to consider revised claims under Sections 80HH and 80-I. Penalty proceedings under Section 271(1)(c) were dismissed as infructuous. The Tribunal upheld the treatment of debenture issue expenses and allowed certain entertainment expenses while maintaining the disallowance under Rule 6D. Case-Laws Income Tax Fri, 23 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119534